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This AAS lays down standards for an auditor whose client uses a service organisation. This AAS also describes the reports of the auditors of the service organisation which may be obtained by the auditor of the client. The AAS therefore first explains the concept of a “service organisation” and then goes on to describe the considerations for the auditor of the client, factors to be considered in determining the significance of the activities of the service organisation to the client and their relevance to audit, obtaining necessary information from service organisations, auditor’s procedures in case such information is insufficient etc.

This AAS is effective for all audits related to accounting periods beginning on or after April 1, 2003.


Issued in August, 2002.
Published in the Handbook of Auditing Pronouncements, Vol. I, (Edn. 2003).
Also available as a separate publication of the Institute (Price: Rs. 15/-).
ISBN: 81-87072-96-2.

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